2009 (9) TMI 699

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....ent. [Order]. -  This is an appeal against the order of the Commissioner (Appeals) No. C.CUS. 534/06 dated 25-7-2006 by which order of the original authority sanctioning the refund of Rs. 3,39,182/- and crediting the same to Consumer Welfare Fund has been upheld. 2. Heard both sides. 3. Relevant facts, in brief, are as follows :- (a) Appellant has been importing ....

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....rm of balance sheet, certificate from the Chartered Accountant and the ledger extracts before the Commissioner (Appeals) in June, 2006, the same were not admitted invoking the provisions of Rule 5(1) of the Customs (Appeals) Rules. 4. Learned Advocate for the appellant submits that he appeared before the original authority on 6-2-2006 and made submissions about the eligibility of refund in....

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....them to submit proof that they are not hit by unjust enrichment. 5. Learned JDR submitted that as they have failed to produce the documents before the original authority, in spite of specific direction to do so, the Commissioner (Appeals) has rightly invoked the provisions of Rule 5(1) and rejected their prayer of production of evidence before him and rejected the appeal. 6. I have....